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Michael J. Heller

Chief Executive Officer
P (215) 665-4141

Jeffrey A. Leonard

Chair, Business Law Department
P (215) 665-4157

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      Business/Corporate

      Businesses operate in a world of tremendous complexity and must confront the challenges of globalization, technological change, economic upheaval, and limited available capital.  But with challenge comes opportunity. A balance sheet with significant cash provides leverage. Altered regulations upend old hierarchies. Technological change and global competition open new markets and drive innovation.  Successful companies do not endure despite hardships — they learn to grow because of them.  In that endeavor, clients need attorneys who are both aggressive and forward-thinking.

      Cozen O’Connor has been providing sophisticated counsel to a diverse set of businesses and entrepreneurs for more than forty years. We advise individuals, family businesses, public and private companies, government entities, corporate boards and committees, directors and officers, investors and investment funds, nonprofits, and trade associations in a wide range of industries. Our corporate experience includes regulatory compliance, corporate governance, mergers and acquisitions, tax, securities, finance, bankruptcy, and health law.

      A truly outstanding corporate attorney must be a trusted advisor and an aggressive dealmaker.  The members of Cozen O’Connor’s corporate department understand this dual responsibility better than most and have the requisite skills to excel in both roles.

      As advisors, we provide highly individualized counsel on a full range of corporate matters. Our priority is to develop a thorough knowledge of each client’s business, the marketplace in which a client competes, and a client’s long-term goals. With an understanding of a client’s operations, we are then able to craft tailored approaches that satisfy a client’s immediate tactical needs and further the overall mission. Having a clear sense of the core business also facilitates more candid and effective communication. We do not tell our clients what they want to hear — we tell them what they need to know.

      As dealmakers, we represent clients in their most important corporate negotiations. Whether trying to finance development, license technology, acquire a competitor, or restructure debt, our legal advice is based on incisive analysis of the needs and goals of partners, targets, and adversaries. Dealmaking is not a zero-sum game, but an attempt to reach a mutually beneficial agreement as quickly as possible. This requires respect for other parties, skillful negotiation, and an instinctive understanding of when to take and when to give. Adversaries may indulge in outbursts or false machismo, but bluster is no substitute for artful persuasion. We make sure that even the toughest negotiations remain productive and collegial.

      Cozen O’Connor has long been known as an entrepreneurial firm, one that attracts lawyers with a competitive zeal and willingness to break new ground. Indeed, the attorneys in our corporate department are recognized as among the most creative and tenacious corporate practitioners in the country. This is useful because the path from point A to point B is rarely a straight line. Instead of getting mired in the details of why a particular approach is unworkable, we simply find another way. That personal commitment to reaching the goal is what differentiates Cozen O’Connor attorneys. We are not spectators.  We are closers.

       

      SERVICES

      • Bankruptcy
      • Corporate Governance and Compliance
      • Emerging Business & Venture Capital
      • Health Law
      • Mergers & Acquisitions
      • Private Client Services
      • Public & Project Finance
      • Securities
      • Tax

       

      CLIENTS

      • Individuals
      • Closely held businesses
      • Public and private companies
      • Investors and investment funds
      • Startups
      • Corporate boards and committees
      • Directors and officers
      • Nonprofits and trade associations
      • Governmental entities

       

      TEAM

      Cozen O’Connor’s corporate department includes some of the nation’s leading practitioners in their fields of specialization. They are members of prestigious invitation-only professional organizations, chairs of state and federal bar association sections, and nationally ranked by Chambers and Partners. In many cases, our attorneys not only have decades of experience as top counsel, they also have direct corporate or governmental experience. The department includes former executives and directors of major corporate and nonprofit organizations, general and in-house counsel to multinational companies, and former senior officers in key governmental bodies. Our attorneys are thought leaders in their respective fields and regularly teach, publish, and lecture.

      This department serves a broad range of companies from family-owned to Fortune 500. We have a particularly impressive track record serving so-called “middle-market” firms, businesses that gross between $50 million and $1 billion in annual revenue. The middle market is growing faster, producing more jobs, and attracting more capital than any other segment of the U.S. economy. As a result, middle-market companies deserve top corporate lawyers who understand their potential, are attuned to their specific needs and challenges, and are willing to make a long-term commitment to their growth.

      Experience

      Represented Wolverine Tube, Inc. and various affiliates in their Chapter 11 cases in the District of Delaware. Wolverine is a leading producer of enhanced copper tubing and related products for commercial applications, with worldwide operations. The case resulted in a confirmed plan of reorganization within eight months of the Petition Date. The plan provided for full payment to unsecured creditors, a debt for equity exchange with the debtors’ bondholders, and a negotiated resolution with the PBGC of its $100+ million pension underfunding claim. Shortly after the plan went effective, we handled the refinancing of the debtors’ tolling arrangements with a new working capital facility.


      Represented Aluminum Shapes and various affiliates in their Chapter 11 proceedings in the District of New Jersey. The cases were filed with a pre-negotiated plan with the Debtors’ plan sponsor and secured creditors. The cases were hard fought with the Creditors’ Committee and resulted in a confirmed plan within six months of the petition Date – with the Committee’s consent. The plan sponsor was replaced mid-way through the case by a party that offered financing on better terms and a larger recovery for unsecured creditors.


      Represented the Official Committee of Unsecured Creditors in the 1031 Tax Group cases that were commenced in the Southern District of New York, which involved widespread fraud perpetrated by the Debtors’ principals. The Committee worked with the Chapter 11 Trustee to confirm a consensual plan of reorganization that in the end will result in a recovery to unsecured creditors in excess of 70 cents on the dollar.


      Represented the Chapter 7 Trustee in winding up the affairs of the estates of Archway Cookies, a leading manufacturer of cookies and related products. Cozen O'Connor handled a myriad of matters, including investigating and settling fiduciary duty litigation against the Debtors’ private equity sponsor and directors and officers, and significant WARN Act claims.


      Represented Foamex and certain affiliates in their Chapter 11 cases that were filed in the District of Delaware. These cases involved a sale of substantially all of the assets of the Debtors through a two phased auction process. The auction process yielded significant additional value for creditors, and the cases were concluded through a structured dismissal that saw all administrative and priority creditors paid in full and a significant amount of the unsecured trade debt paid through debt and contract assumption and critical vendor payments.


      Represented the Official Committee of Unsecured Creditors of a manufacturing company that filed a Chapter 11 petition in the District of Delaware. The case involved three separate sales of the Debtors’ business divisions and real estate and the investigation and settlement of claims against the Debtors’ directors and officers. The case resulted in a consensual confirmed plan and a 45 cent recovery for unsecured creditors.


      Represented a large commercial landlord in large bankruptcy cases including Borders, Claim Jumper Restaurants, Real Mex Restaurants, and Gottschalks. Litigated and resolved issues concerning administrative claims, rejection damages, and general unsecured claims. Providing counseling regarding commercial landlord’s rights in tenants’ bankruptcy cases.


      Represented of one of Canada’s leading integrated energy companies in connection with SemGroup’s bankruptcy cases. Successfully defended multimillion dollar preference demand and obtained a $0 liability outcome. Provided counseling regarding creditor’s rights in connection with customer bankruptcies, including avoidance of preference liability and special rights afforded to parties to “forward contracts” under Bankruptcy Code.


      Represented the issuer and borrower as co-disclosure counsel on a $2.8 billion unemployment compensation revenue bond financing.


      Served as co-bond counsel to a major Pennsylvania city in connection with the financing of the repayment of $230 million of pension deferrals.


      Represented the Trustee in completing the closing of a complex sale under 11 U.S.C. Section 363 for $165 million of the majority 78.2% membership interest in St. Joseph’s Medical Center LLC, a 792-bed full service hospital facility located in downtown Houston, Texas.


      Defended class action plaintiffs, Kleen Products LLC; R.P.R. Enterprises, Inc., El Jay Poultry Corporation; and Mighty Pac, Inc. from complaint by the Chapter 11 Debtors seeking to enjoin pursuit of an anti-trust conspiracy action under the Sherman Act for price fixing in the containerboard industry as being violation of the Chapter 11 discharge and related discharge injunction.


      Represented the Trustee in liquidating estate consisting of claims by approximately 26,000 creditors in the aggregate amount of approximately $720 million. The representation included obtaining authority to operate, securing trustee financing and subsequent litigation against multiple parties on a variety of causes of action. Included in the representation was negotiation and approval of a settlement which provided for payment of $100 million to the Trustee from certain financial institution defendants $17 million from directors and officers.


      Represented the Trustee in a multi-debtor case involving seven pulp and paper mills located in both the United States and Canada. The representation included obtaining authority to operate the Debtor pending completion of the Section 363 sale of a paper pulp mill plant. This matter was complicated by cross border issues arising from the existence of parallel receivership proceedings for certain of the U.S. Debtors in Canada under the Canadian Companies’ Creditors Arrangement Act as well as the pendency of a Chapter 15 case in the United States Bankruptcy Court for the District of Delaware.


      Represented the Trustee in a multi-debtor case of leading producers of diesel-powered motor homes in the United States and major manufacturer of motorized recreational vehicles. Negotiated settlement of Bank of America’s secured claim and have conducted sales under U.S.C. Section 363 of three separate manufacturing facilities located throughout the United States for which the Debtor was unable to obtain lender support for sale during Chapter 11.


      Served as underwriter's counsel on a new money/refunding $95 million revenue bond transaction for a large university in the Philadelphia area.


      Represented The Kimmel Center – Philadelphia’s performing arts center – as a major constituent in the Chapter 11 Bankruptcy Cases of The Philadelphia Orchestra, The Academy of Music, and Encore Series, Inc. as well as in its capacity as Chairperson of the Official Committee of Unsecured Creditors of the Philadelphia Orchestra and The Academy of Music.


      Represented a client in an administrative proceeding involving the federal government’s Retiree Drug Subsidy Program (RDSP) in which our attorneys persuaded the government to grant the client a rare exception to the filing requirement to redress the inequitable result of routine application of the program rules.


      Represented Chapter 7 Trustee as special asset disposition counsel to develop and implement process to sell substantially all of the assets of the estates under section 363 of the bankruptcy code in the following additional cases: Synova Healthcare; Peregrine I; Impact Services; and Thompson River Power.


      Represented the issuer in connection with a private placement of $100 million principal amount of tax-exempt notes. The issuer is in the energy sector. The funds were used for construction of a project.


      Represented the issuer in connection with a private placement of $15 million principal amount of notes. The issuer is in the energy sector. The funds were used for construction and working capital.


      Represented the issuer in connection with a private placement of $45 million principal amount of notes. The issuer is in the energy sector. The funds were used for construction and working capital.


      Represented an issuer in connection with a private placement of $55 million principal amount of notes. The issuer is in the energy sector. The funds will be used for construction and working capital.


      Represented eight venture funds in the sale of American WholeHealth, Inc., a portfolio company, for approximately $40 million.


      Handled a closing for a $6 million equity raise (and simultaneous restructuring of debt) for Market Science, Inc, a leading edge health care information technology company. The equity investors included Edison Venture funds, Honeywell International, Inc. Master Retirement Trust, Zurich American Insurance Company and Phoenix Life Insurance Company, all existing investors.


      Represented TL Ventures V, L.P. in connection with its $9.0 Million Series A-D Preferred Stock investment in Mismi, Inc., a provider of an optimization-based portfolio matching securities trading platform, as well as in connection with the spin-off of Mismi, Inc. from Axioma, Inc.


      Handled a series of transactions for a group of investors who purchased a substantial interest in Sivox Holdings, LLC, a customer call center training company. The transactions included the acquisition of an online training company servicing financial institutions and on the closing of a senior secured financing to finance the acquisition.


      Handled a $10 million Series B financing for Aria Systems, Inc. by Hummer Winblad and Venrock Associates, two of the largest venture capital funds in the United States.


      Handled TL Ventures purchase of $5 million of preferred stock of Square 1 Financial, Inc., a holding company and sole owner of Square 1 Bank, a commercial bank that provides banking service to venture capital funds and emerging growth companies.


      Represented Morphotek, Inc., a biotech company, from his introduction of the principals to the angel investors who invested $2 million to over $40 million of venture capital financings from a group of prominent venture funds, including S.R. One, Limited, Forward Ventures, China Development Industrial Bank, Rock Maple Ventures, Burrill & Co., CB Health Ventures, and Flagship Ventures. Subsequently handled the $350 million acquisition of Morphotek by Japanese health care research and development firm ESAI Corporation.


      Represented the principal owners of Sun Bank in connection with their $30 million PIPE investment in Sun Bank, as part of a $100 million aggregate investment led by Wilbur Ross, the billionaire fund manager.


      Represented NewSpring Ventures II, L.P. in connection with its $4 million Series B Preferred Stock investment in Exegy Incorporated, a provider of ultra-high performance computing appliances that process and enhance market data for financial organizations.


      Handled the sale of firm client John Middleton, Inc., a Philadelphia-area cigar manufacturer to Altria Group, Inc. for $2.9 billion, in one of the largest transactions ever handled by a Philadelphia law firm.


      Represented Flagship Credit Corporation, an automotive finance business, in the closing of a $500 million credit facility.


      Represented Smart Business Advisory and Consulting LLC, one of the Middle Atlantic region's largest accounting and consulting firms, in a complex $120 million recapitalization in which Great Hill Equity Partners acquired a controlling interest in Smart for $60 million and assumed/refinanced $60 million of debt and other liabilities.


      Represented Logan Circle Partners in the acquisition of $13 billion in institutional assets from Delaware Investments, and the transition of a team of its investment management professionals to Logan Circle Partners.


      Handled the acquisition of Commercial Capital Corp., one of the 14 nationwide, non-bank SBA licensees, including the recapitalization and renegotiation of Deutsche Bank's $100 million credit line and strategic joint investment by Credit Suisse First Boston affiliate for our client, Newtek Business Services, Inc.


      Represented investment bankers in a $115 million initial public offering stock for the Shanghai Century Acquisition Corp. in the People's Republic of China.


      Represented a group of actively practicing physicians/minority owners in connection with their interests in the sale of Kremer Laser Eye Centers to a public company, TLC Vision Corporation. Our clients were only selling a portion of their stock, and chose to invest in the successor company.


      Handled the $435 million acquisition of NFO WorldGroup, Inc. for our client, Taylor Nelson Sofres, PLC, a London stock exchange company.


      Completed $100 million stock purchase agreement for our clients, the controlling shareholders of Lehigh Press, Inc., a textbook cover manufacturer, when Von Hoffman Corporation, a national printing company, purchased all of the Lehigh Press stock.


      Handled the acquisition of all of the stock of Carolina Door Controls, Inc., the largest distributor of automatic doors in the United States, for our client, Dorma GmbH, a multi-national corporation headquartered in Germany.


      Completed a $40 million transaction for our client, Blue Cross of Northeastern Pennsylvania, in the sale of a 40 percent interest in its two operating subsidiaries.


      Assisted a prominent local venture capital fund, New Spring Ventures, in connection with its acquisition of a controlling interest in Network Communications Technologies, Inc., a North Carolina-based IT services firm, along with the related $5 million financing.


      Handled the sale of a 70 percent interest for our clients, the shareholders of an environmental equipment company, for approximately $35 million. The transaction involved the sale of all of the assets of the corporation owned by the individual shareholders to a newly formed corporation in which the selling shareholders have a 30 percent interest.


      Represented TherImmune Research Corporation, a preclinical contract research organization, in a $52 million acquisition, by Gene Logic Inc., a publicly traded genomics company.


      Handled a PIPE transaction for our public company client, Workstream, who sold in the private placement of $14.9 million of its common stock to four institutional investors. Following the closing, we prepared a Form S-3 registration statement with respect to the resale of approximately 16 million shares of common stock held by selling shareholders, including PIPE investors.


      Completed the $31.5 million acquisition of the Commonwealth Corporate Center, an office park situated on four contiguous properties comprising more than 80 acres in Horsham, PA, from Advanta Corp. for our client, Centocor, Inc., a subsidiary of Johnson & Johnson.


      Negotiated exclusive or nonexclusive business services provider agreements for our client, Newtek Business Services and its SBA lending subsidiary, Newtek Small Business Finance, to be marketed to customers or members of Merrill Lynch, National Credit Union Association, Column Financial, Cendant Corporation, Veteran's Corporation of America, and others.


      Designed an advantageous deal for both our client and the city of Philadelphia, assisting one of the largest companies in Philadelphia planning to relocate outside the city. The company received major tax and other incentives from the city and the state by moving its operations within Center; Philadelphia kept tax revenue from the multibillion-dollar firm and its more than 1,300 employees.


      Closed a complicated financial transaction relating to the purchase of a hotel and casino in Central City, CO, and closed the $45.2 million bond financing that will finance the construction of a four-lane highway from I-70 in Denver to where the hotel is located.


      Represented a large, international bank, as agent for a syndicate of lenders, in closing a term loan in the approximate principal amount of $80MM secured by a mortgage lien encumbering an office building of approximately 225,000 square feet in New York City.


      Represented Delphi Midstream Partners, LLC in its $200 million acquisition of the rights to construct and operate a 31 mile natural gas pipeline in the Marcellus Shale region in New York and Pennsylvania.


      Represented Comcast Spectacor in its acquisition of Paciolan, Inc. from Live Nation Entertainment, Inc., the successor in the Ticketmaster/Live Nation merger.


      Represented Zoom Technologies, Inc. in its business combination with Tianjin Tong Guang Group Digital Communication Co., Ltd., a high technology company engaged in electronic and telecommunication product design, development, and manufacturing in the People’s Republic of China, and in the spin-off of its United States operations to its shareholders.


      Represented Diamond Consolidated Industries and its affiliates in its sale to Reliance Steel & Aluminum, a New York Stock Exchange company.


      Represented the owners and operators of the American Hockey League member club, Philadelphia Phantoms, in its sale to a new AHL member club


      Represented a leading online media retail company, in the sale of a 70% interest to HIG Ventures for $40.0 million.


      Represented Ovations Food Services, LP, an affiliate of Comcast Spectacor, in a $30.0 million financing from PNC Bank.


      Representation of our client, the Brown family, in connection with their $30,000,000 investment in Sun Bank, the largest bank in New Jersey, as part of a $100,000,000 aggregate investment led by Wilbur Ross, a billionaire fund manager.


      Represented SIG Growth Equity Fund II, LOLL in the acquisition of a large minority stake in Votive, LLC, successor to Votive, Inc., an internet company.


      Represented Mid-Atlantic Health Care, Baltimore MD, in a $75 million acquisition of five Philadelphia nursing homes.


      Serves as Production Counsel for the Animal Planet hit television show, Tanked.


      Served as production counsel for "Restaurant: Impossible," the highest rated show on the Food Network


      Represented Grammy-award winning Ivory Productions in litigation in LA Superior Court. After a protracted trial, we successfully defended our client in a significant breach of contract and declaratory judgment action, and prevailed on a claim for over $400,000 in counsel fees.


      Represented a client in two acquisition transactions involving coal companies including negotiating the acquisition agreement, due diligence, environmental matters, employment for senior executives, strategies for dealing with union issues and insurance coverages.


      Represented Middle Kingdom Alliance Corp. (Special Purpose Acquisition Company) in its $500 million acquisition of Pypo Digital Company Limited, a large independent cellular telephone retailer in the People’s Republic of China.


      Handled multiple transactions on behalf of Folio Dynamics resulting in its acquisition of SunGard Advisor Technologies, Inc., a subsidiary of SunGard Data Systems.


      Represented a 50 percent owner of All Current Electrical Sales, Inc., a wholesale reseller of electrical parts, in its sale to High Road Capital Partners, a New York private equity firm, for $31 million.


      Represented investment bankers in a $115 million initial public offering of stock for the Shanghai Century Acquisition Corp.


      Handled the SEC registration, negotiation and sale of $85.5 million of bonds for our client, South Jersey Gas Company.


      Defended Multi District Litigation (“MDL”) commenced by former investment advisory clients for losses incurred arising from the bankruptcy of ClassicStar, LLC (United States Bankruptcy Court for the Eastern District of Kentucky). Claims in this case exceed one billion dollars.


      Represented The Honickman Group, dominant distributor of Pepsi Cola and Canada Dry products, in the Chapter 11 Bankruptcy Case of the Great Atlantic & Pacific Tea Company.


      Represented the Liquidating Trustee of Limited Partnership of failed Philadelphia commercial real estate development slated to be Waldorf Astoria hotel and condominium complex. Appointment was by Philadelphia Court of common Pleas.


      Represented a non-profit summer stock theatre in its Chapter 11 reorganization in the United States Bankruptcy Court for the District of New Jersey where we assisted the client in restructuring its bond and unsecured debt by reducing annual payment requirements and extending the maturity dates of the debt.


      Represented Wild Waves, LLC, the Debtor’s largest creditor in a Chapter 11 case in the United States Bankruptcy Court for the District of New Jersey and the purchaser of substantially all of the Debtor’s assets, in confirming a creditor’s Chapter 11 plan over the objections of the Debtor and its equity interest holders.


      Represented the Debtor, the owner and operator of an exclusive private country club, in a Chapter 11 proceeding in the United States Bankruptcy Court for the District of New Jersey resulting in a sale of substantially all of the Debtor’s assets to a buyer that preserved the club’s operations.


      Represented the Debtor, the owner and manager of a 220-bed nursing home, in its Chapter 11 case in the United States Bankruptcy Court for the District of New Jersey, where we confirmed a Chapter 11 plan restructuring the Client’s secured debt, real-property leases and union obligations, and enabled the Debtor’s equity interests to maintain ownership of the entity, all while maintaining a consistently high level of care for residents.


      Represented the Debtor, a real estate investment and construction company, in its Chapter 11 case in the United States Bankruptcy Court for the District of New Jersey, confirming a Chapter 11 liquidating plan providing for the completion of pending jobs and orderly liquidation of the remainder of the Debtor’s assets which substantially increased the value of the Debtor’s estate for creditors.


      Represented one of the largest shipping companies in the world in connection with bankruptcy cases including Abitbibowater and Eastman Kodak. Defended multimillion dollar preference avoidance action; provided counseling on topics including preventative measures to reduce potential preference liability, negotiating “critical vendor” agreements, and shipper’s rights in connection with customers’ bankruptcies.


      Represented the issuer in connection with a private placement of $10 million of preferred stock. The issuer is in business services. The funds were used for an acquistion and working capital.


      Served as co-underwriter’s counsel to several major, multi-national investment banks in a $1.6 billion Rule 144A private placement of notes secured by student loans held in an off-balance sheet Delaware trust established by a nationally known student loan agency.


      Represented New Jersey Hospital Association in New Jersey Hospital Ass'n in v. Waldman, 73 F.3d 509 (3d Cir. 1995). Challenge by New Jersey hospitals under Boren Amendment to reduction of DRG rates and adequacy of disproportionate share payments.


      Represented Mercy Catholic Medical Center in Mercy Catholic Medical Ctr. V. Thompson, 380 F.3d 142 (3d Cir. 2004). Invalidating CMS audit rules used to set average per resident amount; requiring intermediaries to increase costs not previously claimed as GME expense, but verified by subsequent time studies.


      Represented Children's Seashore House in Children's Seashore House v. Waldman, 197 F. 654 (3d Cir. 1999). Ordering New Jersey to pay Medicaid disproportionate share adjustments to out-of-state providers.


      Provided guidance to hospital client regarding inter-relationship of state and federal patient safety laws.


      Represented Internet pharmacy on regulatory and general compliance issues.


      Assisted a local hospital obtain training reimbursement rates from Medicare after an 8-year fight from the intitial administrative appeal challenging the government's interpretation of its re-audit rules to a federal case in the Third Circuit. The court ordered the government to recalculate its reimbursements without reliance on its discriminatory re-audit rule.


      Prohibited Medicare program from recouping pre-petition overpayments from hospitals that have filed for bankruptcy in In re: Universal Medical Center, 973 F.2d 1065 (3d Cir. 1992).


      Advised a physician organization on compliance with the antitrust laws in connection with negotiating managed care contracts on behalf of its member constituents.


      Assisted ambulatory care facility in developing patient safety program.


      Defended a multi-state provider of behavioral health services against a False Claims Act suit brought by the federal and state governments, and advising the client with respect to its obligations under a resulting Corporate Integrity Agreement.


      Represented the American Hospital Association and Association of American Medical Colleges as friends of the court in In re: Cardiac Device Litigation (Second Circuit U.S. Court of Appeal) involving Medicare billings for services including investigational devices


      Represented physician group practices before the New Jersey Board of Medical Examiners in connection with compliance with the New Jersey anti-referral law, commonly referred to as the "Codey Law."


      Represented the underwriters in structuring bond financing for six assisted living facilities in Pennsylvania, New Jersey and Delaware, including a new $54 million campus for the Philadelphia Geriatric Center through the insurance of unrated tax-exempt bonds.


      Handled the consolidation of two Healthcare systems in Pennsylvania including performing due diligence, negotiating and drafting all required definitive documents, communicating with federal and state regulators and with the Pennsylvania Attorney General's office, and obtaining private letter rulings from the Internal Revenue Service related to the consolidation.


      Represented a national pharmacy chain in various regulatory counseling on manufacturer rebate programs, patient refill compliance programs, federal fraud and abuse compliance, and issues related to an affiliated PBM.


      Represented a national pharmacy chain in regulatory advice and defense of claims by state PACE programs involving application of mandatory discounts.


      Represented Diagnostek, Inc., a NYSE mail order pharmacy, which was subsequently acquired by Value Health (now Express Scripts) for $500 million.


      Represented the National Association of Chain Drug Stores on numerous projects, including: a comprehensive analysis of the statutes, regulations and case law governing reimbursement requirements and rate reductions by State Medicaid programs and in the Massachusetts District Court AWP rebate and pricing litigation (the McKesson AWP case).


      Served as counsel to a national long term care pharmacy specialty providers in connection with Pennsylvania Medicaid rate setting and compliance issues.


      Represented national nursing home chain in Medicare Part A appeals involving "related party" (institutional pharmacy) reimbursements.


      Represented National Freight, Inc. and 25 subsidiary or affiliate entities in obtaining a $225,000,000 Revolving Credit Facility with PNC Bank and other lenders.


      Represented our client Broad River I, L.P., in connection with a cross border $25 million asset purchase from German based funds HSC US Leben Select I GmbH & Co. KK and HSC Optivia USA II GmbH Co, KG.


      Represented TNS, a London stock exchange company in all of its U.S. acquisition work.


      Represented Founder Capital Markets USA Inc. in their multi-year distribution agreement for USA baby formula into China.


      Represented ARK Partners LLC, in the Belgium and Germany/U.S. purchase of a horse in Europe for delivery in the U.S.


      Represented Shenbeauty, LLC., in the UK Investment in U.S. Retail Formation of Company and Lease.


      Represented the U.S. Department of Agriculture in the privatization of the Graduate School. Transaction involved the transfer of all of the assets and liabilities of the school to a nonprofit entity while maintaining the school's educational mission.


      Represented Portico Systems of Delaware in its acquisition by McKesson Health Solutions, a subsidiary of McKesson Corporation (15th on the FORTUNE 500), for approximately $90 million. We represented this company since its formation and through multiple transactions, including several investments by Safeguard Scientifics and Edison Venture Fund.


      Represented Folio Dynamics, Inc. in connection with its approximately $17 million Series B financing. The investors were ABS Capital Partners VI, LP, Edison Venture Fund VI, Cambrian Associates and Velocity Venture Holdings, LLC.


      Assisted medical device client in becoming compliant with Physician Payment Sunshine Act.


      Served as compliance counsel for a national insurance company with respect to Medicare Secondary Payer Act.


      Developed HIPAA and HITECH compliance programs for multiple providers, payors and business associates.


      Served as compliance counsel for several long term care organizations.


      Developed compliance programs for hospital based pharmacy and home health provider.


      Served as regulatory counsel for hospice provider.


      Provided counsel to device manufacturer on vendor/marketing issues.


      Represented dental practices in multiple mergers and acquisitions.


      Established ambulatory surgery facilities and assisted in compliance with state and federal regulations, including Stark.


      Represented a holding company in the acquisition of multiple home health agencies.


      Served as corporate and regulatory counsel in acquisition of five nursing homes. Handled financing for sale as well.


      Represented nursing homes in New Jersey and Florida in asset sale of facilities.


      Represented non-profit providers in Orphans Court proceeding and Attorney General approval for fundamental change transactions.


      Advised optometry practices on co-management arrangements.


      Represented a major hospital center in an arbitrated dispute with a Medicaid managed care organization (MCO). Over the hospital’s objection, the MCO sought to justify failures to pay for hospital services on medical necessity grounds, even though the MCO had denied the relevant claims solely for lack of authorization. After the arbitrator ruled in the hospital’s favor on this issue and a variety of others, the matter settled on favorable terms for our client.


      Represented an air ambulance company in a dispute with a Medicaid managed care organization (MCO) that refused to pay more for out-of-network transportation services than the federal default rate applicable to emergency hospital services. We brought suit alleging that the default rate did not apply, that the MCO had breached an implied-in-fact contract with the company and the terms under which it participated as a Medicaid plan, and that the MCO had been unjustly enriched. After the court denied most of a motion to dismiss by defendant, the matter settled on favorable terms for our client.


      Represented various entitites in establishing management companies.


      Represented TL Ventures VII, LP in connection with its $5 million preferred equity investment in Square 1 Financial, Inc., a holding company and sole owner of Square 1 Bank, a commercial bank that provides banking service to venture capital funds and emerging growth companies.


      Represented a leading privately held health care marketing agency in its $65 million sale to a NASDAQ listed competitor.


      Represented a newly formed real estate limited partnership in a $100 million syndication of limited partnership interests.


      Represented Industry Brains, Inc., an online marketing organization, in its $30 million merger with NASADQ listed Marchex Inc.


      Represented Triad Digital, LLC, a leading online media retail marketing company, in a $40 million recapitalization led by H.I.G. Ventures.


      Represented a privately held high technology company in obtaining $8 million of preferred equity financing ($4 million investment from a multinational corporation and $4 million from a private equity fund).


      Represented a network integration and consulting startup company in obtaining a $50 million preferred equity investment from a private equity fund.


      Represented a Spanish client in its purchase of a Gulfstream G-550 aircraft from a Swiss owner, in which the aircraft was then under lease to Gulfstream for demonstration flights.


      Represented the owners of a Gulfstream G-III aircraft in a Section 1031 reverse like-kind exchange transaction involving the purchase of a Gulfstream G-IV aircraft.


      Represented the French/Icelandic purchaser of nine Bombardier CRJ-100’s under lease with an affiliate of Continental Airlines from a German bank.


      Represented an Irish based seller of two new Bell 407 helicopters to a Mexican based multinational corporation. Also represented this same seller in a sale of a Bell 407 helicopter to the owner of a Mumbai based private equity fund.


      Assisted clients in the purchase and finance of two Lear 60 aircraft and in the negotiation of charter partner and management agreements with an FBO management company, as well as agreements governing the utilization and sharing of costs among the owners.


      Represented an African based private charter company in negotiating the VIP conversion of a Boeing 777 aircraft by a Virginia based completion company.


      Represented clients in the preparation of dry leases, time sharing, and flight services management agreements for Gulfstream G-III and G-IV aircraft.


      Represented a petro chemical inspection company in a credit facility transaction with Capital One, NA.


      Represented a petro chemical inspection company in its acquisition of assets in Freeport, Bahamas.


      Represented a petro chemical inspection company in its acquisition of assets in Mexico City, Mexico.


      Represented a petro chemical inspection company in its acquisition of chemical additives business.


      Represented a Philadelphia, London and Dublin based Collateral Manager in CDO transaction in sale of Collateral Management Agreements to an affiliate of Fortress Management.


      Represented a New York based Collateral Manager in CDO transaction in sale of Collateral Management Agreements to an affiliate of Fortress Management.


      Represented a U.S.-based medical device company in acquisition of European-based competitor


      Represented a U.S. life sciences company in a license and distribution transaction with a top 5 worldwide pharmaceutical company.


      Represented the executives of a publicly held company, including performance of internal investigation, in a clandestine government investigation of official wrong doing.


      Represented a U.S. biologics company in the acquisition of a Stage 3 oncology pharmaceutical company.


      Represented a U.K.-based pharmaceutical packaging company in establishing U.S. operations including engagement of distribution team and negotiation of supply agreements with pharmaceutical companies.


      Represented a digital media company in sale transaction including negotiation of investment agreements for remaining executives.


      Represented a technology company in acquisition of wealth management technology platform.


      Represented Sony Corporation of America in its acquisition of Micronics, Inc., a developer of near patient point of care devices for disease diagnosis and treatment monitoring.


      Represented a major national hotel chain in the acquisition by merger of another hotel chain for cash and stock in a transaction valued at approximately $1 billion.


      Handled the acquisition by merger of a publicly-traded REIT for $900M by another publicly-traded REIT


      Represented the Commonwealth of Pennsylvania in contesting the Chapter 9 bankruptcy petition filed for the City of Harrisburg by members of its City Council. The Commonwealth was joined in its opposition to the bankruptcy filing by several other stakeholders, including Dauphin County, Harrisburg Mayor Linda Thompson, and the unions representing City employees. Petition was dismissed and dismissal was upheld on appeal.


      Represented several individual clients who purchased a large amount of auction rate securities (ARS). Subsequently, when the credit crunch hit and the ARS market seized up, our clients were left with sizable illiquid assets. Previous ARS claims had been framed as standard securities frauds. Our litigators devised a strategy to file common law claims alleging negligent misrepresentation, breach of fiduciary duty, and unfair trade practices. The claims survived a motion to dismiss and a motion for summary judgment. Shortly after the start of the trial, the case settled to our clients’ satisfaction.


      Represented a key Chinese state-owned company in purchase of certain equity interests from a global leading commercial real estate group headquartered in the U.S.


      Represented a leading Chinese State-owned electronics manufacturer in acquisition of a US technology business.


      Represented a global high-tech conglomerate headquartered in China in its multi-year distribution agreement for U.S. baby formula into China.


      Represented a Fortune 500 office supply company in a series of acquisitions in China, some through complicated offshore structures.


      Represented several Fortune 500 consumer product companies in a series of acquisitions in Asia.


      Represented a leading U.S. snacks manufacturer in a series of buy-out transactions in China.


      Advised the National People’s Congress of People’s Republic of China on amendment to China’s contract law.


      Advised the Ministry of Commerce (f.k.a Ministry of Foreign Trade and Economic Cooperation) of People’s Republic of China on developments in M&A activities in western countries.


      Represented Utz Quality Foods in the acquisition of the potato chip business of Zappe Endeavors. Founded in 1921, Utz is the largest privately held potato chip brand in the country and the number one regional snack food brand in the Mid-Atlantic region, with over 2,400 employees. Zappe, which was founded in Louisiana in 1985, primarily produced kettle-cooked potato chips under the nationally distributed brand "Dirty Potato Chips" and the regional brands Zappe's and California Chips. Zappe's plants were located in Louisiana, Pennsylvania and California.


      Represented Media IQ, LLC, a media audit and benchmarking technology company, in its acquisition by Procurian, Inc.


      Handled the Hersha Hospitality Trust acquisition of Hampton Inn (Times Square South) from Hilton Worldwide Inc., a subsidiary of BH Hotels LLC.


      Represented Susquehanna Growth Equity in the acquisition of the JK Group, a transaction processing company focused on the corporate philanthropy space as well as MediMedia Information Technologies, a provider of managed care data to pharmaceutical, insurance, and life sciences companies. Assisted in the company's investment in Vertive, publisher of the online deal portal Offers.com.


      Represented a client in the sale of Super-Dog Pet Food Company to PUFFS Holding Corporation, an entity sponsored by AREA, a private equity fund.


      Represented seller of a 78% equity position in a physician owned 782 bed full service hospital in Houston, Texas.


      Represented Sony Corporation of America in its acquisition of iCyt Mission Technology, Inc., a leading producer of high-performance cell sorters used for stem cell and disease research.


      Represented Utz Quality Foods in its proposed acquisition by Snyder’s of Hanover. An acquisition agreement was negotiated and signed by the parties. However, the deal was ultimately terminated due to antitrust issues.


      Represented Sony Corporation of America in its purchase of the U.S. CD and DVD replication distribution operations of Entertainment Distribution Company for $26 million.


      Represented Utz Quality Foods, Inc. in its purchase of the intellectual property, distribution rights and certain other assets of The Bachman Company.


      Represented Beachbody, LLC, a leading marketer of health and fitness programs and products (i.e, P90X, Insanity,) in the growth capital investment by LNK Partners.


      Represented Thalheimer Brothers, Inc., a large Philadelphia scrap metal company, in a sale to Audax, a private equity firm, in a $100,000,000 transaction.


      Attorneys

      Jessica D. Alexander Associate Philadelphia (215) 665-2137
      Edward L. Baxter Member Philadelphia (215) 665-2044
      Joseph C. Bedwick Member Philadelphia (215) 665-4753
      Sandra A. Bloch General Counsel Philadelphia (215) 665-2722
      L. Stephen Bowers Member Philadelphia (215) 665-7283
      Simeon D. Brier Member Miami (305) 704-5942
      Richard J. Busis Of Counsel Philadelphia (215) 665-2756
      Raymond G. Console Member Cherry Hill (856) 910-5011
      Gregory P. Cunningham Member Philadelphia (215) 665-7245
      John J. Cunningham, III Vice Chairman Philadelphia (215) 665-4633
      Thomas A. Decker Vice Chairman Philadelphia (215) 665-4684
      Kathleen A. Drapeau Member New York (212) 908-1286
      Geoffrey D. Ferrer Office Managing Partner New York (212) 908-1201
      Robert E. Fischer Of Counsel New York (212) 883-4901
      Henry A. Gladstone Member Philadelphia (215) 665-4158
      Jonathan M. Grossman Member Washington, D.C. (202) 912-4866
      Steven N. Haas Vice Chair, Corporate Practice Group West Conshohocken (610) 832-7441
      Michael J. Heller Chief Executive Officer Philadelphia (215) 665-4141
      Charles G. Kopp Of Counsel Philadelphia 215-665-5560
      Julianna Labruto Associate Philadelphia (215) 665-2182
      Larry P. Laubach Chair, Corporate Practice Group Philadelphia (215) 665-4666
      Jeffrey F. Lawrence Chair, Transportation & Logistics Washington, D.C. (202) 463-2504
      Jonathan G. Lichtenstein Member Philadelphia (215) 665-2769
      Anne M. Madonia Member Philadelphia (215) 665-7259
      Suzanne S. Mayes Chair, Public & Project Finance Philadelphia (215) 665-6922
      Anna M. McDonough Member Philadelphia (215) 665-4780
      Alycen A. Moss Member Atlanta (404) 572-2052
      David S. Petkun Member Philadelphia (215) 665-4634
      Tracy Sheridan Reyle Member Philadelphia (215) 665-4665
      E. Gerald Riesenbach Member Philadelphia (215) 665-4159
      Andrew M. Ross Chair, China Practice New York (212) 883-2229
      Eileen T. Salimbene Associate Philadelphia (215) 665-4779
      Richard Salomon Member New York (212) 883-4952
      Martin T. Schrier Member Miami (305) 704-5954
      Howard Schweitzer Member Washington, D.C. (202) 912-4855
      Jason M. Shargel Member Philadelphia (215) 665-6914
      Michael M. Sherman Member Philadelphia (215) 665-2155
      Stuart A. Shorenstein Member New York (212) 883-4923
      Harmon S. Spolan Of Counsel Philadelphia (215) 665-4676
      Carl Weiss Member West Conshohocken (610) 941-2346
      Justin B. Wineburgh Member Philadelphia (215) 665-2733
      Pang Zhang-Whitaker Member New York (212) 883-4973

      Publications


      Courts Recharacterizing Insider 'Loans' as Equity [The Legal Intelliencer]

      May 14, 2013

      MORE


      Benefit Corporations - A New Type of Corporation - Are Now Authorized in Pennsylvania [Business Law Alert]

      March 14, 2013

      MORE


      FERC Approval of Columbia Gas Transmission Settlement Puts Focus on Recovery of and Return on Pipeline Safety Expenditures [Energy, Environmental & Public Utilities Alert]

      March 04, 2013

      MORE


      Bankruptcy Court for District of Delaware Approves Use of Post-Petition Lock-Up Agreements and Permits Release of Non-debtor Parties by Non-voting Creditors [Bankruptcy, Insolvency and Restructuring Alert]

      February 22, 2013

      MORE


      Utilities Sector To Be a Focus of Executive Order Directing Development of Critical Infrastructure Cybersecurity Framework [Energy, Environmental and Utilities Alert]

      February 20, 2013

      MORE


      Iran Freedom and Counter-Proliferation Act of 2012 [Business Law Alert]

      January 23, 2013

      MORE


      Seventh Circuit Rules that Medical Necessity Trumps State-Imposed Cap on "Optional" Medicaid Coverage [Health Law Alert]

      October 24, 2012

      MORE


      SEC Recommends Major Changes in Municipal Securities Market [Public & Project Finance Alert]

      October 01, 2012

      MORE


      Chancery Court Loosens Restrictions of Confidentiality Designation, Trusting Lawyers' Good Faith [Delaware Business Court Insider]

      August 15, 2012

      MORE


      Solving the Medicaid secondary payment puzzle [Compliance Today]

      August 01, 2012

      MORE


      GAO Publishes Report on Factors That May Affect Trends in Regulation A Offerings [Securities Alert]

      July 19, 2012

      MORE


      The JOBS ACT: SEC Guidance on the Changes to the Registration and Deregistration Requirements under the Exchange Act [Securities Alert]

      July 02, 2012

      MORE


      Third Circuit Extends Grossman's Test for when a 'Claim' Arises but Declines Discharge of Claims on Due Process Grounds [Bankruptcy, Insolvency & Restructuring Alert]

      June 29, 2012

      MORE


      Supreme Court Rules on Affordable Health Care Act: Upholds Individual Mandate and Limits Scope of Medicaid Expansion [Health Law Alert]

      June 28, 2012

      MORE


      Confidentiality Agreements and Standstill Provisions; the Delaware Chancery Court Broadly Construes Confidentiality Agreements and Enjoins a Hostile Bid Despite the Absence of Standstill Provisions Relating to Stock Transactions [Securities Alert]

      June 26, 2012

      MORE


      CMS Issues Proposed Guidelines for Protecting Medicare's Interests When a Settlement Involves Future Medical Care [Health Law Alert]

      June 22, 2012

      MORE


      Federal Court Sends Mixed Message on Hospital's Right to Payment for Out-of-Network Services [Health Law Alert]

      June 21, 2012

      MORE


      Public Finance: A Survey of Recent Developments [The Authority: Pennsylvania Municipal Authorities Association]

      June 01, 2012

      MORE


      Eleventh Circuit Expands Fraudulent Transfer Liability in Tousa Decision [Bankruptcy, Insolvency & Restructuring Alert]

      May 23, 2012

      MORE


      The JOBS Act: SEC Guidance on the Confidential Submission Process [Securities Alert]

      May 10, 2012

      MORE


      Safe Harbor Unavailable for Payments to Collateralize Letter of Credit in Bond Redemption [Delaware Business Court Insider]

      May 09, 2012

      MORE


      Recent SEC Enforcement/Investigation Developments in Public Finance [Cozen O'Connor Podcast]

      May 08, 2012

      MORE


      SEC Approves Nasdaq Proposal for Alternative Minimum Bid Price Listing Requirement [Securities Offerings and Regulation Alert!]

      May 07, 2012

      MORE


      Clock is Running on Gifting Opportunities [Private Client Services Alert]

      May 01, 2012

      MORE


      JOBS Act Becomes Law and SEC Issues Guidance: The JOBS Act Reforms the Regulatory Scheme Governing the Offering of Securities [Securities Offerings and Regulation Alert!]

      April 13, 2012

      MORE


      Bankruptcy Court for the District of Delaware Denies Cramdown of Liquidating Plan Because Approving Classes Were "Artificially Impaired" [Bankruptcy,Insolvency & Restructuring Alert!]

      April 11, 2012

      MORE


      It’s the Issuer’s Prerogative MSRB Proposes Rule Amendments for Retail Order Periods for Bond Offerings [Government Finance Officers Association of Pennsylvania Newsletter]

      April 01, 2012

      MORE


      Nondebtor Parent's Revocation of S Corporate Election Held To Be Void [Delaware Business Court Insider]

      March 28, 2012

      MORE


      WARNING: HHS Now Combating HIPAA Violations with HITECH Weaponry [Health Law Alert!]

      March 23, 2012

      MORE


      The Duty of Chapter 7 Trustees to Perform Obligations of an ERISA Plan Administrator: Jurisdictional and Practical Considerations [Inside the Minds]

      March 18, 2012

      MORE


      CMS Issues Proposed Rule on Reporting and Returning Medicare Overpayments [Health Law Alert!]

      February 21, 2012

      MORE


      Just in Time for the Big Game: FTC Super Bowl Advertising Decision Highlights Importance of Antitrust and Consumer Protection Compliance Programs [Antitrust Law Alert]

      January 26, 2012

      MORE


      From the Experts: Super Bowl Ads Meet Corporate Compliance [Corporate Counsel]

      January 24, 2012

      MORE


      Delaware Bankruptcy Court Expounds on Meaning and Significance of Stern [Delaware Business Court Insider]

      January 18, 2012

      MORE


      Sheetz Test Rejected for Sales and Use Tax [Tax Alert]

      January 05, 2012

      MORE


      Pallets by Themselves Not Considered Containers [Tax Alert]

      December 29, 2011

      MORE


      Tax Compromises Possible at Board of Appeals [Tax Alert]

      December 28, 2011

      MORE


      Public Pension Disclosure — Recent Developments and Emerging Ideas About Best Practices [Cozen O'Connor Podcast]

      December 16, 2011

      MORE


      Philadelphia Amends Business Privilege Tax Bases, Rates & Credits & Provides Relief to New Businesses [Tax Alert!]

      December 15, 2011

      MORE


      Bankruptcy Court Asserts Jurisdiction to Determine Debtor's State Tax Liability [Delaware Business Court Insider]

      November 23, 2011

      MORE


      Unpredictable Treatment: Should trusts be used in jurisdictions unfamiliar with the concept? [Trusts & Estates]

      November 01, 2011

      MORE


      Chancery Court Allows LLC Member to Inspect Books and Records of LLC Subsidiary [ Delaware Business Court Insider]

      October 26, 2011

      MORE


      Act Now On Favorable Gift and Estate Tax Planning Rules [Private Client Services Alert!]

      October 21, 2011

      MORE


      The Medicare Secondary Payer Act - CMS Provides Initial Guidance on Medicare Set Asides in Liability Settlements [Health Law Alert!]

      October 14, 2011

      MORE


      Fall 2011 [Business Law Observer]

      October 01, 2011

      MORE


      3d Circuit Permits Pennsylvania Minority Shareholder to Sue Majority Shareholders for Breach of Fiduciary Duty After Completion of Cash-Out Merger [Corporate Alert!]

      September 26, 2011

      MORE


      Affirming Creditor's Lack of Derivative Standing, Supreme Court Underscores Plain Meaning of LLC Act [Delaware Business Court Insider]

      September 21, 2011

      MORE


      Bank Shares Tax Calculation Modified [Tax Alert!]

      August 12, 2011

      MORE


      Declaratory Judgment on Hotel Tax Application May Proceed [Tax Alert!]

      August 10, 2011

      MORE


      Did the Supreme Court Recognize a Duty to Preserve Unallocated Free Space? [Delaware Business Court Insider]

      August 10, 2011

      MORE


      STEB Sets 2010 Philadelphia Common Level Ratio at 18.1% [Tax Alert!]

      August 02, 2011

      MORE


      Volume of Commerce and Criminal Sentences for Antitrust Violations - Alternative Interpretations in the Air Congo Fuel Surcharge Cases [American Bar Association]

      August 01, 2011

      MORE


      IRS Issues Guidance to Examiners on the Codified Economic Substance Doctrine and Associated Penalties [Tax Alert!]

      July 21, 2011

      MORE


      Bankruptcy Court Rejects Challenge to Personal Jurisdiction in Preference Case [Delaware Business Court Insider]

      July 13, 2011

      MORE


      Don't Ask And Don't Tell: How to Avoid GINA Liability [The Corporate Counselor]

      July 11, 2011

      MORE


      Losses and Deductions From a Tax-Exempt Organization's Unrelated Trade or Business - Maximizing Tax Efficiencies in a Distressed Real Estate Market [Tax Group Reprt]

      July 08, 2011

      MORE


      Further Updates - FBAR Reporting Requirements for Employee Benefit Plans [Employee Benefits & Executive Compensation Alert!]

      June 29, 2011

      MORE


      Bankruptcy Court Rejects Bright- Line Rule for Substantially Contemporaneous Exchange [Delaware Business Court Insider]

      June 21, 2011

      MORE


      Class Action Stayed [Tax Alert!]

      May 31, 2011

      MORE


      Bankruptcy filings dip [Philadelphia Business Journal]

      May 20, 2011

      MORE


      Farmstead Valued at Current Market Value [Tax Alert!]

      May 12, 2011

      MORE


      The Board and the Conflicted Financial Adviser: A Cautionary Tale [Delaware business Court Insider]

      May 11, 2011

      MORE


      FINRA adopts regulations to address allocation, pricing and trading of new issues [Thomas Reuters]

      April 26, 2011

      MORE


      Air Pump Sales Not Taxable [Tax Alert!]

      April 21, 2011

      MORE


      Reassessment to Comparables Denied [Tax Alert!]

      April 20, 2011

      MORE


      Use Value of Forest Reserve Correctly Determined [Tax Alert!]

      April 19, 2011

      MORE


      Community Center Was Not a Charity [Tax Alert!]

      April 15, 2011

      MORE


      FINRA Adopts New Regulations to Address the Allocation, Pricing and Trade of New Issues [Securities Offerings and Regulation Alert!]

      April 08, 2011

      MORE


      Bid Rigging In The Crosshairs [Construction Today]

      April 01, 2011

      MORE


      Proposed Rules for Accountable Care Organizations Released March 31, 2011 by the Federal Trade Commission, Department of Justice, and the Center for Medicare & Medicaid Services [Health Law Alert!]

      April 01, 2011

      MORE


      On First Anniversary, a Look at Challenges to Health Care [The Legal Intelligencer]

      March 23, 2011

      MORE


      FINRA Proposes Amendments to the Rule Governing Member Firm Participation in Private Placements [Securities Offerings and Regulation Alert!]

      March 02, 2011

      MORE


      State of Connecticut and Guy Carpenter Settle Landmark Antitrust Case for $4.25M: What's Next for the Reinsurance Industry? [Antitrust Alert!]

      February 25, 2011

      MORE


      Controversial Fraudulent Conveyance Decision in Tousa Reversed [Bankruptcy, Insolvency & Restructuring Alert!]

      February 18, 2011

      MORE


      Delaware Supreme Court Affirms Use of Net Operating Loss Poison Pills [Corporate Law Alert!]

      February 07, 2011

      MORE


      HSR Filing Threshold Increases to $66 Million ... and Other Facts that May Impact Whether You Have to File [Corporate Law Alert!]

      January 31, 2011

      MORE


      Expedia Not Required to Collect Philadelphia Hotel Tax [Tax Alert!]

      January 18, 2011

      MORE


      Important Estate, Gift and Generation Skipping Tax Changes [Private Client Services Alert!]

      December 22, 2010

      MORE


      House Judiciary Hearing Provides Few Answers for ACO Participants [Health Law Alert!]

      December 12, 2010

      MORE


      Fall 2010 [Business Law Observer]

      November 23, 2010

      MORE


      CMS Voluntary Self-Referral Disclosure Protocol: The Good, The Bad, and The Ugly [Health Law Alert!]

      November 17, 2010

      MORE


      CMS Delays Section 111 Reporting for Liability Insurers [Health Law Alert!]

      November 16, 2010

      MORE


      SEC Proposes Rule to Define 'Family Office' [Securities Offerings and Regulation Alert!]

      November 16, 2010

      MORE


      SEC Proposes Say-On-Pay Rules [Securities Offerings and Regulation Alert!]

      November 16, 2010

      MORE


      2010 End-of-Year Estate Planning: Planning Ahead to Confront Uncertainty [Private Client Services Alert!]

      November 08, 2010

      MORE


      D.C. Circuit has yet to rule on level of scrutiny at class certification stage [The National Law Journal]

      November 01, 2010

      MORE


      The Medicare Secondary Payer Act and Its Impact on Litigation [The Legal Intelligencer]

      October 26, 2010

      MORE


      DOJ Follows Through on Pledge; Sues BCBS of Michigan Over MFN Clauses [Health Law Alert!]

      October 18, 2010

      MORE


      The Second Circuit Issues an Important Decision Regarding the Scope of the Bespeaks-Caution Doctrine [Securities and Financial Services Litigation and Securities Regulation Alert!]

      September 29, 2010

      MORE


      FTC loses an easy one [The National Law Journal]

      September 27, 2010

      MORE


      Proposed New Rules Implementing HITECH Amendments to HIPAA Make Significant Changes [Health Law Alert!]

      August 03, 2010

      MORE


      License for Canned Software is Taxable [Tax Law Alert!]

      July 27, 2010

      MORE


      Retirees Find that Employer's Bankruptcy May Be a Good Thing [Bankruptcy, Insolvency & Restructuring Alert!]

      July 26, 2010

      MORE


      FCC Offers ‘Third Way’ On Authority Over Internet Service [New York Law Journal]

      July 21, 2010

      MORE


      Supreme Court Addresses the Constitutionality of Public Company Accounting Oversight Board... [Securities Offerings and Regulation Alert!]

      July 07, 2010

      MORE


      Update - FBAR Reporting Requirements for Employee Benefit Plans [Employee Benefits & Executive Compensation Alert!]

      June 22, 2010

      MORE


      Third Circuit Remands Case Involving Use of In Pari Delicto Defense by Outside Auditors, After Receiving Pennsylvania Supreme Court's Guidance [Bankruptcy, Insolvency & Restructuring Alert!]

      June 03, 2010

      MORE


      Increased Scrutiny of Reverse Payment Settlements [The Legal Intelligencer]

      June 01, 2010

      MORE


      Bankruptcy Courts Lack Jurisdiction to Enjoin Independent Tort Claims against Nondebtors [American Bankruptcy Institute Journal]

      June 01, 2010

      MORE


      Threading the 'American Needle': The Supreme Court Adopts a New Standard of Concerted Action Under the Sherman Act [Litigation Alert!]

      May 27, 2010

      MORE


      U.S. Supreme Court Addresses the Statute of Limitations for Private Federal Securities Fraud Claims [Securities Offerings and Regulation Alert!]

      May 21, 2010

      MORE


      Stark Realities of Health Care Reform [Health Law Alert!]

      May 12, 2010

      MORE


      Health Care Reform Includes Reporting Requirements Regarding Drug and Device Manufacturers' Payments to Physicians and Teaching Hospitals [Health Law Alert!]

      May 11, 2010

      MORE


      Health Care Reform Imposes New Compliance Requirements on Tax-Exempt Hospitals [Health Law Alert!]

      May 10, 2010

      MORE


      Department Of Justice And Federal Trade Commission Announce Revisions To Merger Guidelines [Corporate Law Alert!]

      May 03, 2010

      MORE


      Exemption Denied For Lack Of Free Services [Tax Law Alert!]

      May 03, 2010

      MORE


      It's War! Carefusion v Medtronic Over Khoplasty [Orthopedics This Week]

      April 27, 2010

      MORE


      Providers Beware: Health Care Reforms Make Failing to Promptly Refund Overpayments—Including Those Attributable to Identified Stark Violations—Potential False Claims Act Violations [Health Law Alert!]

      April 26, 2010

      MORE


      Irrevocable Trust Is an Ordinary Trust [Tax Law Alert!]

      April 26, 2010

      MORE


      FinCEN and Six Other Federal Regulators Issue Joint Guidance on Anti-Money Laundering Compliance [Securities Offerings and Regulations Alert!]

      April 20, 2010

      MORE


      Medicare Secondary Payer Update - CMS Delays Reporting Deadlines [Health Law Alert!]

      April 19, 2010

      MORE


      House Approves 10-Year Minimum for GRATs [Private Client Services Alert!]

      April 12, 2010

      MORE


      Creditors Do Not Have an Absolute Right to Credit Bid When Their Collateral is Sold Pursuant to a Plan of Reorganization [Bankruptcy, Insolvency & Restructuring Alert!]

      March 23, 2010

      MORE


      Highmark, Inc. Challenges PA. Insurance Department Investigation [Health Law Alert!]

      March 23, 2010

      MORE


      First Circuit Dismisses SEC's Theory of Liability Under Rule 10b-5(b) for Underwriters [Securities Offerings and Regulations Alert!]

      March 18, 2010

      MORE


      Third Circuit Court of Appeals Further Explains Jurisdictional Limits of Bankruptcy Courts [Bankruptcy, Insolvency & Restructuring Alert!]

      March 16, 2010

      MORE


      Cozen O’Connor Ranked No. 2 Bond Counsel in PA; No. 1 Underwriter’s Counsel in NJ [JD Journal]

      March 15, 2010

      MORE


      Under New Jersey Law, Tax Sale Certificate Purchasers Do Not Hold a 'Tax Claim [Bankruptcy, Insolvency & Restructuring Alert!]

      March 08, 2010

      MORE


      SEC Proposes Amendments to Rule 10b-18 Safe Harbor for Issuer Repurchases [Securities Offerings and Regulations Alert!]

      March 02, 2010

      MORE


      HHS Expands National Practitioner Data Bank Reporting and Access [Health Law Alert!]

      March 02, 2010

      MORE


      SEC Adopts Short Sale Price Restrictions [Securities Offerings and Regulations Alert!]

      March 01, 2010

      MORE


      Pennsylvania Supreme Court Restricts Use of In Pari Delicto Defense by Outside Auditors [Bankruptcy, Insolvency & Restructuring Alert!]

      February 19, 2010

      MORE


      Under New Rules, Plans Offering Mental Health and Substance Use Disorder Benefits Must Ensure Parity in Member Costs and Access to Care [Health Law Alert!]

      February 09, 2010

      MORE


      Flat Tax on Businesses Upheld [Tax Alert!]

      February 01, 2010

      MORE


      YMCA Empty Charity [Tax Alert!]

      January 27, 2010

      MORE


      PEO Did Not Sell Help Supply Services [Tax Alert!]

      January 21, 2010

      MORE


      Transfer of Residence to Trust is Taxable [Tax Alert!]

      January 20, 2010

      MORE


      MOBILE HOMES ARE REAL ESTATE [Tax Alert!]

      January 18, 2010

      MORE


      A New Era in HIPAA Enforcement: Connecticut Attorney General Files First HITECH Act Suit [Health Law Alert!]

      January 18, 2010

      MORE


      Religious Summer Camp is Not a Charity [Tax Alert!]

      January 15, 2010

      MORE


      Pennsylvania Tax Amnesty Program [Tax Alert!]

      January 13, 2010

      MORE


      Estate Tax Repeal (or Not) [Private Client Services Alert!]

      January 08, 2010

      MORE


      Local Head Tax Prohibited by Federal Act [Tax Alert!]

      January 07, 2010

      MORE


      Pennsylvania Tax Changes - 2009/2010 Budget Bill [Tax Alert!]

      December 18, 2009

      MORE


      Self-Storage Facilities Correctly Valued [Tax Alert!]

      December 16, 2009

      MORE


      Investment Loss Disallowed [Tax Alert!]

      December 15, 2009

      MORE


      End-of-Year Estate Planning [Private Client Services Alert!]

      December 07, 2009

      MORE


      Electricity Delivery and Stranded Cost Charges are Taxable [Tax Alert!]

      November 17, 2009

      MORE


      SEC Approves Amendments to NYSE Rule 452 [Securities Offerings and Regulations Alert!]

      October 06, 2009

      MORE


      SEC Proposes Amendments to the Investment Advisers Act Custody Rule [Securities Offerings and Regulations Alert!]

      September 24, 2009

      MORE


      HIPAA Breach Notification Rule Contains Some Good News [Health Law Alert!]

      August 27, 2009

      MORE


      Saved by the Bell: The Financial Viability Exception under Nasdaq and NYSE Amex Rules [Dow Jones Corporate Governance]

      August 26, 2009

      MORE


      SEC Director of Enforcement Discusses Changes Within the Division [Securities Offerings and Regulations Alert!]

      August 17, 2009

      MORE


      FTC Again Delays Enforcement of Red Flags Rule [Health Law Alert!]

      August 07, 2009

      MORE


      FINRA's Trade Reporting Rule Amendments Become Effective [Securities Offerings and Regulations Alert!]

      August 07, 2009

      MORE


      Borrowers and Lenders Coming to Grips with the Pitfalls and Opportunities when Modifying the Terms of Distressed Debt [Tax Alert]

      August 06, 2009

      MORE


      SEC Makes Short Sale Close-Out Rule Permanent [Securities Offerings and Regulations Alert!]

      August 05, 2009

      MORE


      Federal Appeals Court Orders SEC to Reconsider Rule 151A Addressing Fixed Indexed Annuities [Securities Offerings and Regulations Alert!]

      July 24, 2009

      MORE


      nst Mavericks' Cuban Dismissed; Misappropriation Theory of Insider Trading Questioned [Securities Offerings and Regulations Alert!]

      July 23, 2009

      MORE


      New Jersey Enforces Limits on Overpayment Recoveries [Health Law Alert!]

      July 09, 2009

      MORE


      Recent Pennsylvania Decision Requires Disclosure of Medicaid Managed Care Rates [Health Law Alert!]

      July 07, 2009

      MORE


      Denial of Tax Credit is Appealable [Tax Alert!]

      June 26, 2009

      MORE


      IRS Answers Questions on Employer-Owned Life Insurance Contracts but Tax Traps Remain [Tax Alert!]

      June 15, 2009

      MORE


      Recent Pennsylvania Tax Decisions [Tax Alert!]

      June 11, 2009

      MORE


      ‘Where was the board?’ Where was I? [Directors & Boards]

      May 15, 2009

      MORE


      IRS Life Insurance Guidance [Tax Alert!]

      May 12, 2009

      MORE


      Red Flags Rule Enforcement Delayed...Again [Health Law Alert!]

      May 08, 2009

      MORE


      New Medicare Secondary Payer Requirement: Mandatory Reporting for Liability, No-Fault and Workers Compensation Insurers [Health Law Alert!]

      April 28, 2009

      MORE


      New Cancellation of Indebtedness Rule [Tax Alert]

      March 26, 2009

      MORE


      The American Recovery and Reinvestment Act of 2009: New Markets Tax Credits Increased by $3 Billion [Health Law Alert!]

      March 20, 2009

      MORE


      The American Recovery and Reinvestment Act of 2009: Sweeping Changes to HIPAA Put Business Associates in the Spotlight [Health Law Alert!]

      March 03, 2009

      MORE


      New Codey Legislation to Provide Certainty After a Year of Limbo [Health Law Alert!]

      February 27, 2009

      MORE


      Tax Planning Opportunity [Tax Alert]

      February 11, 2009

      MORE


      The Plight of the First SOX Whistleblower [Law 360]

      January 21, 2009

      MORE


      Patent-Tailored Medicine, Part Two: Personalized Medicine and the Legal Landscape [Journal of Health & Life Sciences Law]

      January 01, 2009

      MORE


      The State Of Unregistered Intermediary Regulation [Law 360]

      December 03, 2008

      MORE


      End-of-Year Estate Planning [Trusts & Estates Alert!]

      November 19, 2008

      MORE


      Protecting Hospital Managed Care Rates as Trade Secrets [Health Lawyers News]

      November 01, 2008

      MORE


      FTC Delays Enforcement of Red Flags Rule [Health Law Alert!]

      October 27, 2008

      MORE


      SEC Emergency Orders Related to Short Sales Clarified [Securities Offerings and Regulations Alert!]

      October 13, 2008

      MORE


      New Pennsylvania Trust Law, New Notice Obligations for Trustees [Trusts & Estates Alert!]

      October 03, 2008

      MORE


      HHS' First Resolution Agreement for Alleged HIPAA Violations and What it Means for You [Health Law Alert!]

      October 01, 2008

      MORE


      SEC Proposes Amendments to the Foreign Broker-Dealer Registration Exemptions in Rule 15A-6 [Securities Offerings and Regulations Alert!]

      September 05, 2008

      MORE


      SEC to Replace Edgar with "IDEA" [Securities Offerings and Regulations Alert!]

      August 28, 2008

      MORE


      SEC Further Extends Deadline For Non-Accelerated Filers' Compliance With Auditor Attestation Report Requirements of Section 404(b) of Sox [Securities Offerings and Regulations Alert!]

      July 14, 2008

      MORE


      Recent Court and SEC Actions Suggest Heightened Scrutiny for Finders [Securities Offerings and Regulations Alert!]

      July 08, 2008

      MORE


      FINRA Proposes New Rule to Govern Private Placements [Securities Offerings and Regulations Alert!]

      July 07, 2008

      MORE


      Supreme Court Weighs in on Scope of False Claims Act [Health Law Alert!]

      June 23, 2008

      MORE

      Events & Seminars

      Utility Infrastructure Summit: Response, Resiliency & Preparedness Vorhees, NJ 06/07/2013
      11th Annual Nonprofit Institute Philadelphia, PA 05/22/2013
      NYLCVEF 2013 Environmental Candidate School New York, NY 05/11/2013
      Cybersecurity: Protecting Sensitive Information New York, NY 05/08/2013
      The Fourth Annual ABA International Legal Symposium on the World of Music, Film, Television and Sports Miami Beach, FL 05/02/2013
      PMAA Spring Management Workshop Hershey, PA 04/15/2013
      Cozen O'Connor welcomed Governor Dan Malloy to a breakfast on Feb. 20 where he discussed Sandy Hook and Superstorm Sandy New York, NY 02/20/2013
      Going Global: Information for Chinese Companies Considering Engaging in Transactions and Conducting Business in the United States China 10/22/2012
      2013 Tax Counsel Network Annual Meeting Washington, D.C. 01/01/1900

      In The News


      Courts Recharacterizing Insider 'Loans' as Equity [The Legal Intelliencer]

      May 14, 2013

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      Ken Fisher Quoted in The Real Deal

      May 01, 2013

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      Ken Fisher Quoted in The Brooklyn Burea

      March 25, 2013

      MORE


      Benefit Corporations - A New Type of Corporation - Are Now Authorized in Pennsylvania [Business Law Alert]

      March 14, 2013

      MORE


      FERC Approval of Columbia Gas Transmission Settlement Puts Focus on Recovery of and Return on Pipeline Safety Expenditures [Energy, Environmental & Public Utilities Alert]

      March 04, 2013

      MORE


      Bankruptcy Court for District of Delaware Approves Use of Post-Petition Lock-Up Agreements and Permits Release of Non-debtor Parties by Non-voting Creditors [Bankruptcy, Insolvency and Restructuring Alert]

      February 22, 2013

      MORE


      Utilities Sector To Be a Focus of Executive Order Directing Development of Critical Infrastructure Cybersecurity Framework [Energy, Environmental and Utilities Alert]

      February 20, 2013

      MORE


      Iran Freedom and Counter-Proliferation Act of 2012 [Business Law Alert]

      January 23, 2013

      MORE


      Seventh Circuit Rules that Medical Necessity Trumps State-Imposed Cap on "Optional" Medicaid Coverage [Health Law Alert]

      October 24, 2012

      MORE


      SEC Recommends Major Changes in Municipal Securities Market [Public & Project Finance Alert]

      October 01, 2012

      MORE


      Chancery Court Loosens Restrictions of Confidentiality Designation, Trusting Lawyers' Good Faith [Delaware Business Court Insider]

      August 15, 2012

      MORE


      Solving the Medicaid secondary payment puzzle [Compliance Today]

      August 01, 2012

      MORE


      GAO Publishes Report on Factors That May Affect Trends in Regulation A Offerings [Securities Alert]

      July 19, 2012

      MORE


      The JOBS ACT: SEC Guidance on the Changes to the Registration and Deregistration Requirements under the Exchange Act [Securities Alert]

      July 02, 2012

      MORE


      Third Circuit Extends Grossman's Test for when a 'Claim' Arises but Declines Discharge of Claims on Due Process Grounds [Bankruptcy, Insolvency & Restructuring Alert]

      June 29, 2012

      MORE


      Supreme Court Rules on Affordable Health Care Act: Upholds Individual Mandate and Limits Scope of Medicaid Expansion [Health Law Alert]

      June 28, 2012

      MORE


      Confidentiality Agreements and Standstill Provisions; the Delaware Chancery Court Broadly Construes Confidentiality Agreements and Enjoins a Hostile Bid Despite the Absence of Standstill Provisions Relating to Stock Transactions [Securities Alert]

      June 26, 2012

      MORE


      CMS Issues Proposed Guidelines for Protecting Medicare's Interests When a Settlement Involves Future Medical Care [Health Law Alert]

      June 22, 2012

      MORE


      Federal Court Sends Mixed Message on Hospital's Right to Payment for Out-of-Network Services [Health Law Alert]

      June 21, 2012

      MORE


      Public Finance: A Survey of Recent Developments [The Authority: Pennsylvania Municipal Authorities Association]

      June 01, 2012

      MORE


      Eleventh Circuit Expands Fraudulent Transfer Liability in Tousa Decision [Bankruptcy, Insolvency & Restructuring Alert]

      May 23, 2012

      MORE


      The JOBS Act: SEC Guidance on the Confidential Submission Process [Securities Alert]

      May 10, 2012

      MORE


      Safe Harbor Unavailable for Payments to Collateralize Letter of Credit in Bond Redemption [Delaware Business Court Insider]

      May 09, 2012

      MORE


      Recent SEC Enforcement/Investigation Developments in Public Finance [Cozen O'Connor Podcast]

      May 08, 2012

      MORE


      SEC Approves Nasdaq Proposal for Alternative Minimum Bid Price Listing Requirement [Securities Offerings and Regulation Alert!]

      May 07, 2012

      MORE


      Clock is Running on Gifting Opportunities [Private Client Services Alert]

      May 01, 2012

      MORE


      JOBS Act Becomes Law and SEC Issues Guidance: The JOBS Act Reforms the Regulatory Scheme Governing the Offering of Securities [Securities Offerings and Regulation Alert!]

      April 13, 2012

      MORE


      Bankruptcy Court for the District of Delaware Denies Cramdown of Liquidating Plan Because Approving Classes Were "Artificially Impaired" [Bankruptcy,Insolvency & Restructuring Alert!]

      April 11, 2012

      MORE


      It’s the Issuer’s Prerogative MSRB Proposes Rule Amendments for Retail Order Periods for Bond Offerings [Government Finance Officers Association of Pennsylvania Newsletter]

      April 01, 2012

      MORE


      Nondebtor Parent's Revocation of S Corporate Election Held To Be Void [Delaware Business Court Insider]

      March 28, 2012

      MORE


      WARNING: HHS Now Combating HIPAA Violations with HITECH Weaponry [Health Law Alert!]

      March 23, 2012

      MORE


      The Duty of Chapter 7 Trustees to Perform Obligations of an ERISA Plan Administrator: Jurisdictional and Practical Considerations [Inside the Minds]

      March 18, 2012

      MORE


      CMS Issues Proposed Rule on Reporting and Returning Medicare Overpayments [Health Law Alert!]

      February 21, 2012

      MORE


      Just in Time for the Big Game: FTC Super Bowl Advertising Decision Highlights Importance of Antitrust and Consumer Protection Compliance Programs [Antitrust Law Alert]

      January 26, 2012

      MORE


      From the Experts: Super Bowl Ads Meet Corporate Compliance [Corporate Counsel]

      January 24, 2012

      MORE


      Delaware Bankruptcy Court Expounds on Meaning and Significance of Stern [Delaware Business Court Insider]

      January 18, 2012

      MORE


      Sheetz Test Rejected for Sales and Use Tax [Tax Alert]

      January 05, 2012

      MORE


      Pallets by Themselves Not Considered Containers [Tax Alert]

      December 29, 2011

      MORE


      Tax Compromises Possible at Board of Appeals [Tax Alert]

      December 28, 2011

      MORE


      Public Pension Disclosure — Recent Developments and Emerging Ideas About Best Practices [Cozen O'Connor Podcast]

      December 16, 2011

      MORE


      Philadelphia Amends Business Privilege Tax Bases, Rates & Credits & Provides Relief to New Businesses [Tax Alert!]

      December 15, 2011

      MORE


      Bankruptcy Court Asserts Jurisdiction to Determine Debtor's State Tax Liability [Delaware Business Court Insider]

      November 23, 2011

      MORE


      Unpredictable Treatment: Should trusts be used in jurisdictions unfamiliar with the concept? [Trusts & Estates]

      November 01, 2011

      MORE


      Chancery Court Allows LLC Member to Inspect Books and Records of LLC Subsidiary [ Delaware Business Court Insider]

      October 26, 2011

      MORE


      Act Now On Favorable Gift and Estate Tax Planning Rules [Private Client Services Alert!]

      October 21, 2011

      MORE


      The Medicare Secondary Payer Act - CMS Provides Initial Guidance on Medicare Set Asides in Liability Settlements [Health Law Alert!]

      October 14, 2011

      MORE


      Fall 2011 [Business Law Observer]

      October 01, 2011

      MORE


      3d Circuit Permits Pennsylvania Minority Shareholder to Sue Majority Shareholders for Breach of Fiduciary Duty After Completion of Cash-Out Merger [Corporate Alert!]

      September 26, 2011

      MORE


      Affirming Creditor's Lack of Derivative Standing, Supreme Court Underscores Plain Meaning of LLC Act [Delaware Business Court Insider]

      September 21, 2011

      MORE


      Bank Shares Tax Calculation Modified [Tax Alert!]

      August 12, 2011

      MORE


      Did the Supreme Court Recognize a Duty to Preserve Unallocated Free Space? [Delaware Business Court Insider]

      August 10, 2011

      MORE


      Declaratory Judgment on Hotel Tax Application May Proceed [Tax Alert!]

      August 10, 2011

      MORE


      STEB Sets 2010 Philadelphia Common Level Ratio at 18.1% [Tax Alert!]

      August 02, 2011

      MORE


      Volume of Commerce and Criminal Sentences for Antitrust Violations - Alternative Interpretations in the Air Congo Fuel Surcharge Cases [American Bar Association]

      August 01, 2011

      MORE


      IRS Issues Guidance to Examiners on the Codified Economic Substance Doctrine and Associated Penalties [Tax Alert!]

      July 21, 2011

      MORE


      Bankruptcy Court Rejects Challenge to Personal Jurisdiction in Preference Case [Delaware Business Court Insider]

      July 13, 2011

      MORE


      Don't Ask And Don't Tell: How to Avoid GINA Liability [The Corporate Counselor]

      July 11, 2011

      MORE


      Losses and Deductions From a Tax-Exempt Organization's Unrelated Trade or Business - Maximizing Tax Efficiencies in a Distressed Real Estate Market [Tax Group Reprt]

      July 08, 2011

      MORE


      Further Updates - FBAR Reporting Requirements for Employee Benefit Plans [Employee Benefits & Executive Compensation Alert!]

      June 29, 2011

      MORE


      Bankruptcy Court Rejects Bright- Line Rule for Substantially Contemporaneous Exchange [Delaware Business Court Insider]

      June 21, 2011

      MORE


      Class Action Stayed [Tax Alert!]

      May 31, 2011

      MORE


      Bankruptcy filings dip [Philadelphia Business Journal]

      May 20, 2011

      MORE


      Farmstead Valued at Current Market Value [Tax Alert!]

      May 12, 2011

      MORE


      The Board and the Conflicted Financial Adviser: A Cautionary Tale [Delaware business Court Insider]

      May 11, 2011

      MORE


      FINRA adopts regulations to address allocation, pricing and trading of new issues [Thomas Reuters]

      April 26, 2011

      MORE


      Air Pump Sales Not Taxable [Tax Alert!]

      April 21, 2011

      MORE


      Reassessment to Comparables Denied [Tax Alert!]

      April 20, 2011

      MORE


      Use Value of Forest Reserve Correctly Determined [Tax Alert!]

      April 19, 2011

      MORE


      Community Center Was Not a Charity [Tax Alert!]

      April 15, 2011

      MORE


      FINRA Adopts New Regulations to Address the Allocation, Pricing and Trade of New Issues [Securities Offerings and Regulation Alert!]

      April 08, 2011

      MORE


      Proposed Rules for Accountable Care Organizations Released March 31, 2011 by the Federal Trade Commission, Department of Justice, and the Center for Medicare & Medicaid Services [Health Law Alert!]

      April 01, 2011

      MORE


      Bid Rigging In The Crosshairs [Construction Today]

      April 01, 2011

      MORE


      On First Anniversary, a Look at Challenges to Health Care [The Legal Intelligencer]

      March 23, 2011

      MORE


      FINRA Proposes Amendments to the Rule Governing Member Firm Participation in Private Placements [Securities Offerings and Regulation Alert!]

      March 02, 2011

      MORE


      State of Connecticut and Guy Carpenter Settle Landmark Antitrust Case for $4.25M: What's Next for the Reinsurance Industry? [Antitrust Alert!]

      February 25, 2011

      MORE


      Controversial Fraudulent Conveyance Decision in Tousa Reversed [Bankruptcy, Insolvency & Restructuring Alert!]

      February 18, 2011

      MORE


      Delaware Supreme Court Affirms Use of Net Operating Loss Poison Pills [Corporate Law Alert!]

      February 07, 2011

      MORE


      HSR Filing Threshold Increases to $66 Million ... and Other Facts that May Impact Whether You Have to File [Corporate Law Alert!]

      January 31, 2011

      MORE


      Expedia Not Required to Collect Philadelphia Hotel Tax [Tax Alert!]

      January 18, 2011

      MORE


      Important Estate, Gift and Generation Skipping Tax Changes [Private Client Services Alert!]

      December 22, 2010

      MORE


      House Judiciary Hearing Provides Few Answers for ACO Participants [Health Law Alert!]

      December 12, 2010

      MORE


      Fall 2010 [Business Law Observer]

      November 23, 2010

      MORE


      CMS Voluntary Self-Referral Disclosure Protocol: The Good, The Bad, and The Ugly [Health Law Alert!]

      November 17, 2010

      MORE


      SEC Proposes Rule to Define 'Family Office' [Securities Offerings and Regulation Alert!]

      November 16, 2010

      MORE


      SEC Proposes Say-On-Pay Rules [Securities Offerings and Regulation Alert!]

      November 16, 2010

      MORE


      CMS Delays Section 111 Reporting for Liability Insurers [Health Law Alert!]

      November 16, 2010

      MORE


      2010 End-of-Year Estate Planning: Planning Ahead to Confront Uncertainty [Private Client Services Alert!]

      November 08, 2010

      MORE


      D.C. Circuit has yet to rule on level of scrutiny at class certification stage [The National Law Journal]

      November 01, 2010

      MORE


      The Medicare Secondary Payer Act and Its Impact on Litigation [The Legal Intelligencer]

      October 26, 2010

      MORE


      DOJ Follows Through on Pledge; Sues BCBS of Michigan Over MFN Clauses [Health Law Alert!]

      October 18, 2010

      MORE


      The Second Circuit Issues an Important Decision Regarding the Scope of the Bespeaks-Caution Doctrine [Securities and Financial Services Litigation and Securities Regulation Alert!]

      September 29, 2010

      MORE


      FTC loses an easy one [The National Law Journal]

      September 27, 2010

      MORE


      Proposed New Rules Implementing HITECH Amendments to HIPAA Make Significant Changes [Health Law Alert!]

      August 03, 2010

      MORE


      License for Canned Software is Taxable [Tax Law Alert!]

      July 27, 2010

      MORE


      Retirees Find that Employer's Bankruptcy May Be a Good Thing [Bankruptcy, Insolvency & Restructuring Alert!]

      July 26, 2010

      MORE


      FCC Offers ‘Third Way’ On Authority Over Internet Service [New York Law Journal]

      July 21, 2010

      MORE


      Supreme Court Addresses the Constitutionality of Public Company Accounting Oversight Board... [Securities Offerings and Regulation Alert!]

      July 07, 2010

      MORE


      Update - FBAR Reporting Requirements for Employee Benefit Plans [Employee Benefits & Executive Compensation Alert!]

      June 22, 2010

      MORE


      Third Circuit Remands Case Involving Use of In Pari Delicto Defense by Outside Auditors, After Receiving Pennsylvania Supreme Court's Guidance [Bankruptcy, Insolvency & Restructuring Alert!]

      June 03, 2010

      MORE


      Increased Scrutiny of Reverse Payment Settlements [The Legal Intelligencer]

      June 01, 2010

      MORE


      Bankruptcy Courts Lack Jurisdiction to Enjoin Independent Tort Claims against Nondebtors [American Bankruptcy Institute Journal]

      June 01, 2010

      MORE


      Threading the 'American Needle': The Supreme Court Adopts a New Standard of Concerted Action Under the Sherman Act [Litigation Alert!]

      May 27, 2010

      MORE


      U.S. Supreme Court Addresses the Statute of Limitations for Private Federal Securities Fraud Claims [Securities Offerings and Regulation Alert!]

      May 21, 2010

      MORE


      Stark Realities of Health Care Reform [Health Law Alert!]

      May 12, 2010

      MORE


      Health Care Reform Includes Reporting Requirements Regarding Drug and Device Manufacturers' Payments to Physicians and Teaching Hospitals [Health Law Alert!]

      May 11, 2010

      MORE


      Health Care Reform Imposes New Compliance Requirements on Tax-Exempt Hospitals [Health Law Alert!]

      May 10, 2010

      MORE


      Department Of Justice And Federal Trade Commission Announce Revisions To Merger Guidelines [Corporate Law Alert!]

      May 03, 2010

      MORE


      Exemption Denied For Lack Of Free Services [Tax Law Alert!]

      May 03, 2010

      MORE


      It's War! Carefusion v Medtronic Over Khoplasty [Orthopedics This Week]

      April 27, 2010

      MORE


      Providers Beware: Health Care Reforms Make Failing to Promptly Refund Overpayments—Including Those Attributable to Identified Stark Violations—Potential False Claims Act Violations [Health Law Alert!]

      April 26, 2010

      MORE


      Irrevocable Trust Is an Ordinary Trust [Tax Law Alert!]

      April 26, 2010

      MORE


      FinCEN and Six Other Federal Regulators Issue Joint Guidance on Anti-Money Laundering Compliance [Securities Offerings and Regulations Alert!]

      April 20, 2010

      MORE


      Medicare Secondary Payer Update - CMS Delays Reporting Deadlines [Health Law Alert!]

      April 19, 2010

      MORE


      House Approves 10-Year Minimum for GRATs [Private Client Services Alert!]

      April 12, 2010

      MORE


      Highmark, Inc. Challenges PA. Insurance Department Investigation [Health Law Alert!]

      March 23, 2010

      MORE


      Creditors Do Not Have an Absolute Right to Credit Bid When Their Collateral is Sold Pursuant to a Plan of Reorganization [Bankruptcy, Insolvency & Restructuring Alert!]

      March 23, 2010

      MORE


      First Circuit Dismisses SEC's Theory of Liability Under Rule 10b-5(b) for Underwriters [Securities Offerings and Regulations Alert!]

      March 18, 2010

      MORE


      Third Circuit Court of Appeals Further Explains Jurisdictional Limits of Bankruptcy Courts [Bankruptcy, Insolvency & Restructuring Alert!]

      March 16, 2010

      MORE


      Cozen O’Connor Ranked No. 2 Bond Counsel in PA; No. 1 Underwriter’s Counsel in NJ [JD Journal]

      March 15, 2010

      MORE


      Under New Jersey Law, Tax Sale Certificate Purchasers Do Not Hold a 'Tax Claim [Bankruptcy, Insolvency & Restructuring Alert!]

      March 08, 2010

      MORE


      HHS Expands National Practitioner Data Bank Reporting and Access [Health Law Alert!]

      March 02, 2010

      MORE


      SEC Proposes Amendments to Rule 10b-18 Safe Harbor for Issuer Repurchases [Securities Offerings and Regulations Alert!]

      March 02, 2010

      MORE


      SEC Adopts Short Sale Price Restrictions [Securities Offerings and Regulations Alert!]

      March 01, 2010

      MORE


      Pennsylvania Supreme Court Restricts Use of In Pari Delicto Defense by Outside Auditors [Bankruptcy, Insolvency & Restructuring Alert!]

      February 19, 2010

      MORE


      Under New Rules, Plans Offering Mental Health and Substance Use Disorder Benefits Must Ensure Parity in Member Costs and Access to Care [Health Law Alert!]

      February 09, 2010

      MORE


      Flat Tax on Businesses Upheld [Tax Alert!]

      February 01, 2010

      MORE


      YMCA Empty Charity [Tax Alert!]

      January 27, 2010

      MORE


      PEO Did Not Sell Help Supply Services [Tax Alert!]

      January 21, 2010

      MORE


      Transfer of Residence to Trust is Taxable [Tax Alert!]

      January 20, 2010

      MORE


      A New Era in HIPAA Enforcement: Connecticut Attorney General Files First HITECH Act Suit [Health Law Alert!]

      January 18, 2010

      MORE


      MOBILE HOMES ARE REAL ESTATE [Tax Alert!]

      January 18, 2010

      MORE


      Religious Summer Camp is Not a Charity [Tax Alert!]

      January 15, 2010

      MORE


      Pennsylvania Tax Amnesty Program [Tax Alert!]

      January 13, 2010

      MORE


      Estate Tax Repeal (or Not) [Private Client Services Alert!]

      January 08, 2010

      MORE


      Local Head Tax Prohibited by Federal Act [Tax Alert!]

      January 07, 2010

      MORE


      Pennsylvania Tax Changes - 2009/2010 Budget Bill [Tax Alert!]

      December 18, 2009

      MORE


      Self-Storage Facilities Correctly Valued [Tax Alert!]

      December 16, 2009

      MORE


      Investment Loss Disallowed [Tax Alert!]

      December 15, 2009

      MORE


      End-of-Year Estate Planning [Private Client Services Alert!]

      December 07, 2009

      MORE


      Electricity Delivery and Stranded Cost Charges are Taxable [Tax Alert!]

      November 17, 2009

      MORE


      SEC Approves Amendments to NYSE Rule 452 [Securities Offerings and Regulations Alert!]

      October 06, 2009

      MORE


      SEC Proposes Amendments to the Investment Advisers Act Custody Rule [Securities Offerings and Regulations Alert!]

      September 24, 2009

      MORE


      HIPAA Breach Notification Rule Contains Some Good News [Health Law Alert!]

      August 27, 2009

      MORE


      Saved by the Bell: The Financial Viability Exception under Nasdaq and NYSE Amex Rules [Dow Jones Corporate Governance]

      August 26, 2009

      MORE


      SEC Director of Enforcement Discusses Changes Within the Division [Securities Offerings and Regulations Alert!]

      August 17, 2009

      MORE


      FINRA's Trade Reporting Rule Amendments Become Effective [Securities Offerings and Regulations Alert!]

      August 07, 2009

      MORE


      FTC Again Delays Enforcement of Red Flags Rule [Health Law Alert!]

      August 07, 2009

      MORE


      Borrowers and Lenders Coming to Grips with the Pitfalls and Opportunities when Modifying the Terms of Distressed Debt [Tax Alert]

      August 06, 2009

      MORE


      SEC Makes Short Sale Close-Out Rule Permanent [Securities Offerings and Regulations Alert!]

      August 05, 2009

      MORE


      Federal Appeals Court Orders SEC to Reconsider Rule 151A Addressing Fixed Indexed Annuities [Securities Offerings and Regulations Alert!]

      July 24, 2009

      MORE


      nst Mavericks' Cuban Dismissed; Misappropriation Theory of Insider Trading Questioned [Securities Offerings and Regulations Alert!]

      July 23, 2009

      MORE


      New Jersey Enforces Limits on Overpayment Recoveries [Health Law Alert!]

      July 09, 2009

      MORE


      Recent Pennsylvania Decision Requires Disclosure of Medicaid Managed Care Rates [Health Law Alert!]

      July 07, 2009

      MORE


      Denial of Tax Credit is Appealable [Tax Alert!]

      June 26, 2009

      MORE


      IRS Answers Questions on Employer-Owned Life Insurance Contracts but Tax Traps Remain [Tax Alert!]

      June 15, 2009

      MORE


      Recent Pennsylvania Tax Decisions [Tax Alert!]

      June 11, 2009

      MORE


      ‘Where was the board?’ Where was I? [Directors & Boards]

      May 15, 2009

      MORE


      IRS Life Insurance Guidance [Tax Alert!]

      May 12, 2009

      MORE


      Red Flags Rule Enforcement Delayed...Again [Health Law Alert!]

      May 08, 2009

      MORE


      New Medicare Secondary Payer Requirement: Mandatory Reporting for Liability, No-Fault and Workers Compensation Insurers [Health Law Alert!]

      April 28, 2009

      MORE


      New Cancellation of Indebtedness Rule [Tax Alert]

      March 26, 2009

      MORE


      The American Recovery and Reinvestment Act of 2009: New Markets Tax Credits Increased by $3 Billion [Health Law Alert!]

      March 20, 2009

      MORE


      The American Recovery and Reinvestment Act of 2009: Sweeping Changes to HIPAA Put Business Associates in the Spotlight [Health Law Alert!]

      March 03, 2009

      MORE


      New Codey Legislation to Provide Certainty After a Year of Limbo [Health Law Alert!]

      February 27, 2009

      MORE


      Tax Planning Opportunity [Tax Alert]

      February 11, 2009

      MORE


      The Plight of the First SOX Whistleblower [Law 360]

      January 21, 2009

      MORE


      Patent-Tailored Medicine, Part Two: Personalized Medicine and the Legal Landscape [Journal of Health & Life Sciences Law]

      January 01, 2009

      MORE


      The State Of Unregistered Intermediary Regulation [Law 360]

      December 03, 2008

      MORE


      End-of-Year Estate Planning [Trusts & Estates Alert!]

      November 19, 2008

      MORE


      Protecting Hospital Managed Care Rates as Trade Secrets [Health Lawyers News]

      November 01, 2008

      MORE


      FTC Delays Enforcement of Red Flags Rule [Health Law Alert!]

      October 27, 2008

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      SEC Emergency Orders Related to Short Sales Clarified [Securities Offerings and Regulations Alert!]

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      New Pennsylvania Trust Law, New Notice Obligations for Trustees [Trusts & Estates Alert!]

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      HHS' First Resolution Agreement for Alleged HIPAA Violations and What it Means for You [Health Law Alert!]

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      SEC Proposes Amendments to the Foreign Broker-Dealer Registration Exemptions in Rule 15A-6 [Securities Offerings and Regulations Alert!]

      September 05, 2008

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      SEC to Replace Edgar with "IDEA" [Securities Offerings and Regulations Alert!]

      August 28, 2008

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      SEC Further Extends Deadline For Non-Accelerated Filers' Compliance With Auditor Attestation Report Requirements of Section 404(b) of Sox [Securities Offerings and Regulations Alert!]

      July 14, 2008

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      Recent Court and SEC Actions Suggest Heightened Scrutiny for Finders [Securities Offerings and Regulations Alert!]

      July 08, 2008

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      FINRA Proposes New Rule to Govern Private Placements [Securities Offerings and Regulations Alert!]

      July 07, 2008

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      Supreme Court Weighs in on Scope of False Claims Act [Health Law Alert!]

      June 23, 2008

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